2000 (2) TMI 321

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....der per : C.N.B. Nair, Member (T)]. - The case relates to import of 25 pieces of Colour Graphic Terminals along with Base Station. The goods were declared in the Bill of Entry as Colour Graphic Terminal only. Based on information, the customs authorities examined the consignment and found that in addition to the declared colour graphic terminals, the consignment contained base station and hard ....

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....was also imposed on the appellant. 3. The explanation offered by the appellant in the present appeal is that foreign supplier had included Hard Disc Drive and Base Station by mistake. Therefore, there was no mis-declaration of value or non-inclusion of the goods or attempt at evasion of duty by the appellant. The submission is that appellant was only declaring in the Bill of Entry the same....